Education

SB 1645 expands the Arizona Auditor General's authority to conduct audits of state and local government spending. It requires annual financial audits of state agencies, performance audits of county transportation excise tax spending every five years, and new school district audits to track the percentage of funds spent directly in classrooms. School districts must post this spending data online and report on implementing audit recommendations within two years. The bill also mandates audits for entities receiving taxpayer funds (like counties and cities) to verify compliance with spending rules. These provisions apply directly to state agencies, counties with transportation taxes, and school districts receiving highway user revenue.